GST/HST: Branches and Divisions
Were you aware that some transactions are not supplies for GST/HST?
Do you know the differences for Branches or Divisions vs. Persons?
Would you like branches or divisions to file their own GST/HST returns?
If you want to learn more, you should attend this CRA - GST/HST Presentation. You will hear directly from CRA’s GST/HST Directorate Headquarters Representative who has 36 years experience working in GST/HST Programs. The Presentation will help you learn about how to correctly apply GST rules with respect to transactions your entity may make internally, and about options available for GST/HST filings.
Note: This webinar will not be recorded and therefore will not be available to view on-demand.
LEARNING OBJECTIVES:
- Correctly identify when to charge GST/HST
- Understand importance of separate legal entity status
- Apply the correct GST/HST rules for internal only transactions
- Identify and reduce common GST/HST mistakes
TOPICS INCLUDE:
- Definitions
- Supplies
- Elections
- Reference Materials
WHO WILL BENEFIT:
This Presentation is intended for representatives of several types of entities. It is designed for individuals who work with, or who are accountable for, their organization’s GST/HST. The information will help ensure that the organization is correctly applying the GST/HST rules when making internal only transactions, avoid GST/HST application errors, and become familiar with Elections on how to treat GST/HST in respect of Branch or Divisions activities. The Presentation will help representatives to recognize potential GST/HST risk issues and learn how to avoid making certain types of mistakes going forward.
About your presenter:
Michael Monk has been with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with numerous complex GST/HST issues.
Michael's current role in CRA’s Ottawa Headquarters (HQ) is with the HQ - GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 9 years. During that time, he has created and facilitated hundreds of GST/HST Presentations, on topics across multiple sectors and industries.
Michael was a Team Leader and Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch.
Michael also worked as a CRA - GST/HST Facilitator spanning over a 10+ year period creating, reviewing, and facilitating many of CRA’s Internal GST/HST Legislation and Audit Courses to hundreds of CRA staff. Michael has facilitated in CRA Regions across the country and has taught staff from Audit, Refund Integrity, plus other Programs, in numerous Tax Services Offices and Taxation Centers, including custom-created project driven instruction.
Michael has decades of acquired GST/HST knowledge and experience, having worked with multiple complex GST/HST issues. He brings a wealth of experience from the perspectives of both Audit, in Compliance Programs, and from Legislative Interpretation, from GST/HST Rulings.
Michael has served as Speaker at many Conferences, preparing and delivering GST/HST Presentations nationally for a variety of industry associations and practitioners.